Allocating Adjudication via “Highest Demand” Circular Is Valid and Neither Confers Fresh Jurisdiction nor Sub-Delegates Powers.
Allocating Adjudication via “Highest Demand” Circular Is Valid and Neither Confers Fresh Jurisdiction nor Sub-Delegates Powers. Issue Whether the selection of a Common Adjudicating Authority under CBIC circulars based on the “highest amount of demand” criterion for multi-jurisdictional composite show-cause notices (SCNs) issued by DGGI is legally valid, and whether the appellate jurisdiction mapped to… Read More »